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The auditors asses the effectiveness of internal control system i.e investigate both design and its operation. Testing of controls and procedures are tests of control
A substantive test may involve checking random sample of transactions for error / fraud comparing account balances to find discrepancies, or analysis and review of procedures used to execute and record transactions.
test of control for cheking controls of company and auditor will decide thier work of substantive procedure on test of controls, substantive preocedures for checking of mistatement on accounts by control failing.
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